Delaware Code § 12-3522

Trustees' accounts for inter vivos trusts
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Trustees of an inter vivos trust (whether or not property was bequeathed or devised to such trust by a testamentary disposition) shall
not be required to file any accounts or inventories with respect to such trust, except:
(1) To the extent provided in the governing instrument;
(2) Upon an order of the Court of Chancery, for cause shown, expressly requiring an accounting by such trustees; or
(3) If such trustees were appointed by the Court of Chancery, then as may be otherwise provided in the order of appointment.

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